Grace Kelly in a gown by the renowned costumier Edith Head at the 1955 Oscars.
Grace Kelly in a gown by the renowned costumier Edith Head at the 1955 Oscars.
Grace Kelly in a gown by the renowned costumier Edith Head at the 1955 Oscars.
Grace Kelly in a gown by the renowned costumier Edith Head at the 1955 Oscars.

The style Academy


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Often described as the greatest fashion show on earth, the annual Academy Awards are set to light up Hollywood this evening for the 82th time. As ever, all eyes will be on the spectacular line-up of evening gowns, as well as on the winners of the coveted golden statuettes. Indeed, when we think of the Oscars from several years back, we tend to remember the stars' gowns rather than the awards they won. Who doesn't remember Julia Roberts accepting her Oscar in 2001 wearing that figure-hugging black and white vintage Valentino dress or Natalie Portman in shocking pink Rodarte at last year's awards?

With this year's nominations for Best Leading Actress including Sandra Bullock and Carey Mulligan and Best Supporting Actress nominees such as Penélope Cruz and Maggie Gyllenhaal, there has been much interest in predicting what will be worn on the red carpet, and that is something that even the film industry is compelled to acknowledge. Harvey Weinstein, chairman of Miramax Pictures and the husband of the Marchesa designer Georgina Chapman, has said: "Clothes influence the movies and the movies influence clothes. But these days, fashion seems to be what the awards are for."

For designers, an appearance at the Oscars can be career-defining - witness Jimmy Choo's coup in 1999, when Tamara Mellon and Sandra Choi provided custom-dyed and beaded shoes for 50 actresses. "My favourite Jimmy Choo moment was when Halle Berry won her Oscar in Elie Saab and our shoes in 2002," remembers Mellon. "That was such an iconic win and it was great to be part of it in some small way." Those memorable looks create vivid Oscar images that resonate with the classic shots of earlier Best Actress winners, such as Audrey Hepburn in 1954 wearing her signature Givenchy, and Alfred Hitchcock's leading lady, Grace Kelly, dressed by her studio's costumier, Edith Head, in 1955.

Of course, we also remember the more outlandish moments, from Cher's 1986 Bob Mackie showgirl attire to Björk's 2001 dying swan ensemble, complete with a sculpted egg. "I love Cher because of the craft that went into her costumes; she really dressed up as a character," enthuses Bronwyn Cosgrave, author of Made for Each Other: Fashion and the Academy Awards. "Björk's swan outfit was straight off designer Marjan Pejoski's runway, and it was really fabulous."

Whether we love or hate the red carpet looks, it is interesting to note that there is no official dress code at the Oscars. "There have been periods through the Oscars history, like during the Second World War, when there was a memo sent out by the Academy recommending that semi-formal attire should be worn by women," reports Cosgrave. "Jewels were also frowned upon." Things have certainly changed since the early days of the Oscars. The leading lady of the first Academy Awards ceremony in 1929 didn't have the luxury of turning to designers for help: the diminutive Janet Gaynor played down the occasion by wearing a knitted, knee-length dress, apparently bought from a local children's store. Mary Pickford, her successor, got into the swing of things by travelling to Paris and driving a hard bargain with the couture houses.

It was the third Best Actress winner, Norma Shearer, who instigated the trend for studio designers creating outfits for the nominees in 1930, by wearing a shimmering gown created by the MGM costumier Gilbert Adrian. This was an arrangement that continued for almost 30 years, with a handful of actresses forging relationships with Paris couturiers - think Audrey Hepburn and Hubert de Givenchy, and stars such as Lauren Bacall, Marlene Dietrich and Elizabeth Taylor, who were loyal to Christian Dior.

The legendary Edith Head presided over the costumes at Paramount and later at Universal. She was the most prolific Oscar designer, winning eight awards and 35 nominations, as well as creating stunning Oscar outfits for Kelly, Bette Davis, Shirley MacLaine and others. Jewellery has always had a strong focus at the Oscars and originally it was loaned by the studio or owned by the stars. "Hepburn donned the earrings she wore during filming when she won her Oscar and several years earlier, in 1940, Vivienne Leigh wore a Van Cleef & Arpels pendant that Laurence Olivier had given her while shooting Gone With the Wind," reveals Cosgrave. "Elizabeth Taylor owned all those fabulous jewels and it is only since the 1990s that jewellery companies such as Harry Winston and Chopard started loaning gems."

Today the Oscars ceremony supports a veritable fashion engine of stylists, designer contracts, serious gifting and extravagant couture loans. But in the time between the studios supplying dresses and celebrity endorsements, American designers such as Arnold Scaasi, who dressed Barbra Streisand in that sheer pantsuit in 1969, and Halston, whose fluid jersey designs were favoured by the Studio 54 set in the 1970s, heralded a shift from formal evening wear. Liza Minnelli and Lauren Hutton were both fans and Minnelli accepted her 1973 award swathed in yellow cashmere Halston. (Weinstein and Mellon recently relaunched the brand and appointed Sarah Jessica Parker as creative director.)

Wearing vintage to the awards became popular following Roberts' Valentino moment in 2001 and the yellow 1950s Jean Dessès gown from Lily et Cie that Renée Zellweger wore the same year. According to Professor Valerie Steele, director of The Museum at the Fashion Institute of Technology in New York: "In the fashion world, vintage is an important sub-scene, but I think also for this kind of occasion-specific dressing that a lot of actresses are hoping to find something which is going to be more unique than what they are going to get off that season's runway."

The pre-Oscar events really kicked off 10 years ago and saw designers, jewellers, beauticians and a host of sybaritic services take suites to court Hollywood royalty. While events have scaled down during the recession, the big players are still there: Valentino, Armani, Chopard, Harry Winston, Jimmy Choo and Judith Leiber are just a few of the designers synonymous with the Oscars, who pull out all the stops to develop that all-important relationship with actresses, their agents and stylists.

"If it's successful, it's the equivalent of a million-dollar ad campaign," says Cosgrave. "It really has to be the right star in the right dress, at the right time. The designers all look for the winner or they look at an ingénue who will really give them street cred, like Carey Mulligan." In 2007, Giorgio Armani staged a star-studded fashion show. "I decided to bring my new couture collection to LA to add to the celebrations," says the designer. "It seemed the right moment as many of my close friends are nominees and because it was a particularly theatrical collection." A host of nominees have worn Armani Privé since, including Cate Blanchett in 2007 and Anne Hathaway in 2009.

Kate Winslet turned to the British designer Ben de Lisi in 2002, whom she had trusted for many years, to design her Oscar dress. "All she knew was that she wanted a red dress. She left everything up to me," recalls de Lisi. "I certainly wasn't prepared for the amount of interest and press coverage." Alisa Moussaieff, owner of the jeweller Moussaieff, concurs: "We are always keen to participate in awards ceremonies. The result is tremendous editorial, press and television visibility."

Recent landmark designer collaborations include the embroidered John Galliano for Christian Dior Couture gown that Nicole Kidman wore in 1997; the Chanel Haute Couture dress that Cruz donned in 2008 and the white Jean Paul Gaultier Couture mermaid dress worn by Marion Cotillard the same year. According to a Gaultier spokesperson: "The policy of the house is to only dress the actresses that we have a relationship with. Marion discussed different options with Jean Paul and there were three fittings. The outcome was an Oscar."

Van Cleef & Arpels confirms the importance of a strong relationship with the stars. A spokesperson says: "When Julia Roberts won her Academy Award in 2001 she wore our iconic Snowflake bracelet. Earlier that evening, she'd realised her outfit was missing something and a call was made to our Beverly Hills boutique. The store director was able to bring her the bracelet as she was stepping into the limousine on her way to the awards."

The brands Judith Leiber and Lana Marks both produce luxury evening bags and regularly appear on the red carpet. "Our Cleopatra clutch has brought many nominees good luck," says Lana Marks, "And several, including Charlize Theron and Helen Mirren, have won Oscars holding the Cleopatra clutch." The shoe designer Stuart Weitzman has created covetable footwear for many Oscar ceremonies. His favourite moment was last year, when "Beyoncé performed a fabulous musical number with Hugh Jackman in a pair of our red satin ankle-wrap pumps, adorned with crystal heels".

So is this going to be a vintage year for Oscar fashion? The labels Proenza Schouler and Erdem are both strong contenders for this year's red carpet and Victoria Beckham let slip that she will be wearing her own flattering nude-coloured design. Several fashion-forward stars may opt to wear pieces by the late Alexander McQueen. "His clothes were light years beyond the very conventional stereotype goddess dresses which dominate the red carpet," says Steele.

The Academy Awards' current fashion consultant, Patty Fox, always advises that actresses should consider their style when choosing their attire. "Red carpet style is about dressing real people, rather than supermodels. Everyone has an innate style and I recommend they follow that lead." As Steele says: "Historically, people have seen actresses on the movie screen for our idea of glam. Now films aren't that glamorous and it's more about costuming for the part. The actresses are no longer dressing up in glamorous clothes for their 'real lives'. So you have this third venue of the red carpet, which is where, for a short period, the actresses dress up as glamorous Hollywood stars. Otherwise they'd be running around LA in flip-flops and sweat pants with their Starbucks cups."

So maybe that's why, for one night every year, the Oscars have such universal appeal. It allows us to dream, observe, escape and revel in an event that pays tribute to the major films but also showcases truly glamorous fashion. "I think it's wonderful seeing a star looking like a star," says Cosgrave.

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.

Part three: an affection for classic cars lives on

Read part two: how climate change drove the race for an alternative 

Read part one: how cars came to the UAE

Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

Walls

Louis Tomlinson

3 out of 5 stars

(Syco Music/Arista Records)

In numbers

1,000 tonnes of waste collected daily:

  • 800 tonnes converted into alternative fuel
  • 150 tonnes to landfill
  • 50 tonnes sold as scrap metal

800 tonnes of RDF replaces 500 tonnes of coal

Two conveyor lines treat more than 350,000 tonnes of waste per year

25 staff on site

 

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%3Cp%3E38.7C%20(101.7F)%20set%20in%20Cambridge%20in%202019%3C%2Fp%3E%0A
The biog

Name: Dhabia Khalifa AlQubaisi

Age: 23

How she spends spare time: Playing with cats at the clinic and feeding them

Inspiration: My father. He’s a hard working man who has been through a lot to provide us with everything we need

Favourite book: Attitude, emotions and the psychology of cats by Dr Nicholes Dodman

Favourit film: 101 Dalmatians - it remind me of my childhood and began my love of dogs 

Word of advice: By being patient, good things will come and by staying positive you’ll have the will to continue to love what you're doing

GIANT REVIEW

Starring: Amir El-Masry, Pierce Brosnan

Director: Athale

Rating: 4/5

'Cheb%20Khaled'
%3Cp%3E%3Cstrong%3EArtist%3A%20%3C%2Fstrong%3EKhaled%3Cbr%3E%3Cstrong%3ELabel%3A%20%3C%2Fstrong%3EBelieve%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
FIXTURES

December 28
Stan Wawrinka v Pablo Carreno Busta, 5pm
Milos Raonic v Dominic Thiem, no earlier then 7pm

December 29 - semi-finals
Rafael Nadal v Stan Wawrinka / Pablo Carreno Busta, 5pm
Novak Djokovic v Milos Raonic / Dominic Thiem, no earlier then 7pm

December 30
3rd/4th place play-off, 5pm
Final, 7pm

Company profile

Date started: January, 2014

Founders: Mike Dawson, Varuna Singh, and Benita Rowe

Based: Dubai

Sector: Education technology

Size: Five employees

Investment: $100,000 from the ExpoLive Innovation Grant programme in 2018 and an initial $30,000 pre-seed investment from the Turn8 Accelerator in 2014. Most of the projects are government funded.

Partners/incubators: Turn8 Accelerator; In5 Innovation Centre; Expo Live Innovation Impact Grant Programme; Dubai Future Accelerators; FHI 360; VSO and Consult and Coach for a Cause (C3)

Milestones on the road to union

1970

October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar. 

December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.

1971

March 1:  Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.

July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.

July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.

August 6:  The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.

August 15: Bahrain becomes independent.

September 3: Qatar becomes independent.

November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.

November 29:  At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.

November 30: Despite  a power sharing agreement, Tehran takes full control of Abu Musa. 

November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties

December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.

December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.

December 9: UAE joins the United Nations.

COMPANY%20PROFILE%20
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3ENomad%20Homes%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2020%3Cbr%3E%3Cstrong%3EFounders%3A%20%3C%2Fstrong%3EHelen%20Chen%2C%20Damien%20Drap%2C%20and%20Dan%20Piehler%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20UAE%20and%20Europe%3Cbr%3E%3Cstrong%3EIndustry%3C%2Fstrong%3E%3A%20PropTech%3Cbr%3E%3Cstrong%3EFunds%20raised%20so%20far%3A%3C%2Fstrong%3E%20%2444m%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Acrew%20Capital%2C%2001%20Advisors%2C%20HighSage%20Ventures%2C%20Abstract%20Ventures%2C%20Partech%2C%20Precursor%20Ventures%2C%20Potluck%20Ventures%2C%20Knollwood%20and%20several%20undisclosed%20hedge%20funds%3C%2Fp%3E%0A
German intelligence warnings
  • 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
  • 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
  • 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250 

Source: Federal Office for the Protection of the Constitution

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
Recipe: Spirulina Coconut Brothie

Ingredients
1 tbsp Spirulina powder
1 banana
1 cup unsweetened coconut milk (full fat preferable)
1 tbsp fresh turmeric or turmeric powder
½ cup fresh spinach leaves
½ cup vegan broth
2 crushed ice cubes (optional)

Method
Blend all the ingredients together on high in a high-speed blender until smooth and creamy. 

The National's picks

4.35pm: Tilal Al Khalediah
5.10pm: Continous
5.45pm: Raging Torrent
6.20pm: West Acre
7pm: Flood Zone
7.40pm: Straight No Chaser
8.15pm: Romantic Warrior
8.50pm: Calandogan
9.30pm: Forever Young

FROM%20THE%20ASHES
%3Cp%3EDirector%3A%20Khalid%20Fahad%3C%2Fp%3E%0A%3Cp%3EStarring%3A%20Shaima%20Al%20Tayeb%2C%20Wafa%20Muhamad%2C%20Hamss%20Bandar%3C%2Fp%3E%0A%3Cp%3ERating%3A%203%2F5%3C%2Fp%3E%0A

Rashid & Rajab

Director: Mohammed Saeed Harib

Stars: Shadi Alfons,  Marwan Abdullah, Doaa Mostafa Ragab 

Two stars out of five 

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Who has been sanctioned?

Daniella Weiss and Nachala
Described as 'the grandmother of the settler movement', she has encouraged the expansion of settlements for decades. The 79 year old leads radical settler movement Nachala, whose aim is for Israel to annex Gaza and the occupied West Bank, where it helps settlers built outposts.

Harel Libi & Libi Construction and Infrastructure
Libi has been involved in threatening and perpetuating acts of aggression and violence against Palestinians. His firm has provided logistical and financial support for the establishment of illegal outposts.

Zohar Sabah
Runs a settler outpost named Zohar’s Farm and has previously faced charges of violence against Palestinians. He was indicted by Israel’s State Attorney’s Office in September for allegedly participating in a violent attack against Palestinians and activists in the West Bank village of Muarrajat.

Coco’s Farm and Neria’s Farm
These are illegal outposts in the West Bank, which are at the vanguard of the settler movement. According to the UK, they are associated with people who have been involved in enabling, inciting, promoting or providing support for activities that amount to “serious abuse”.